VAT on Spanish SIM cards

[NFH]

Originally Posted by fsotirop

"I don't think that the VAT rate is based on location of usage. I think it's more likely to be based on where the customer is based"

correct, that's the point.

But if it is indeed that simple, why doesn't everyone register that they are based in Melilla so that they pay only 4% VAT, no matter where in Spain they use the SIM card?